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of <h1>Certain Defense Goods Exempt from Excise Duties Under Central Excises and Salt Act, 1944; Conditions Apply.</h1> The notification exempts certain goods supplied for defense and specified purposes from excise duties under the Central Excises and Salt Act, 1944, and the Additional Duties of Excise Act, 1957. The exemptions apply to goods produced in government facilities and are contingent on conditions such as certification of intended use, direct supply to designated defense agencies, and submission of receipts. Specific exemptions include goods donated to defense personnel, supplies for naval and defense projects, and components for defense manufacturing. The notification has been amended multiple times and was superseded by a subsequent notification in 2017.
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